I suspect (don't know) that most of the money tourists bring in is spent on other things (general fund or whatever). If it was actually spent on tourism-related facilities, there might be no need for extra income from tourists.
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NZ is a lot more regulated than people generally think it is. You have, for example, very little access to the countryside when compared to the UK. The major walks here are so regimented, with no camping en route outside designated areas etc that you may as well be asking Germans to run them. Compare the Pacific Trail etc in the USA where you start walking, stop each night wherever you want and camp etc etc. As to a tax, a bed tax or something might be worth considering; it's not uncommon elsewhere and places like Queenstown do need more money than rate payers could reasonably be expected to find.
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